Company registration number: 07729789 Charity registration number: 1145652
ELLA KANTHAN TRUST TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS
Ella Kanthan Trust FOR THE YEAR ENDED 31 AUGUST 2025
Contents
| Page | |
|---|---|
| Trustees' Report | 1—2 |
| Independent Examiner's Report | 3 |
| Statement of Financial Activities (including Income and Expenditure Account) | 4 |
| Balance Sheet | 5 |
| Cash Flow Statement | 6 |
| Notes to the Cash Flow Statement | 7 |
| Notes to the Financial Statements | 8—11 |
| The following pages do not form part of the statutory accounts: | |
| Detailed Statement of Financial Activities (including Income and Expenditure | Account) |
| 12 |
Ella Kanthan Trust Company No. 07729789 Trustees' Report For The Year Ended 31 August 2025
The trustees present their report and the financial statements for the year ended 31 August 2025.
Objectives and Activities
Aims and Objectives
Cultural education and Other social work
Reference and Administrative Details
Trustees
Mr Thiyagarajah Ravendrakumar - Director Mrs Vasanthi Gunasena - Director Mr Kathirgamathamby Ragunathan - Director
Charity Number
1145652
Company Number
07729789
Registered Office
Stockingford Methodist Church Arbury Road Stockingford CV10 7NJ
Independent Examiner
Mr Majuran Pushpanathan ACMA Ace Accountants & Tax Consultants Ltd Chartered Management Accountants 127 Fencepiece Road
Page 1
Ella Kanthan Trust
Ilford Essex IG6 2LD
Trustees' Report (continued) For The Year Ended 31 August 2025
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
The trustees' report was approved by the board of trustees and signed on its behalf by:
Mr Thiyagarajah Ravendrakumar
Trustee 20/05/2026
Page 2
Ella Kanthan Trust Independent Examiner's Report to the Trustees of Ella Kanthan Trust For The Year Ended 31 August 2025
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 August 2025.
Responsibilities and Basis of Report
As the charity trustees of the Company (and also its directors for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”).
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
Independent Examiner's Statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
-
accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or
-
the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination; or
-
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Mr Majuran Pushpanathan ACMA 20/05/2026 127 Fencepiece Road Ilford Essex IG6 2LD
Page 3
Ella Kanthan Trust Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 August 2025
| INCOME AND ENDOWMENTS FROM: Charitable activities: Notes Charitable activities Other 3 EXPENDITURE ON: Raising funds 5 Charitable activities: 5 NET INCOME NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: Total funds brought forward TOTAL FUNDS CARRIED FORWARD 14 |
2025 Unrestricted £ 67,163 5,732 |
2024 Unrestricted funds funds £ 61,141 5,701 (54,616) 12,226 (98,495) 66,842 12,226 ( 86,269 ) |
|
|---|---|---|---|
| 72,895 | |||
| (66,843) | |||
| 6,052 | |||
| 6,052 (86,269) |
|||
| ( 80,217 ) |
The notes on pages 7 to 11 form part of these financial statements.
Page 4
Ella Kanthan Trust Balance Sheet
As At 31 August 2025
| 2025 | 2024 | |||
|---|---|---|---|---|
| Unrestricted Total funds | ||||
| funds | ||||
| Notes | £ |
£ | ||
| FIXED ASSETS | ||||
| Tangible Assets | 9 | 6,735 | 6,433 | |
| 6,735 | 6,433 | |||
| CURRENT ASSETS | ||||
| Debtors | 10 | - | 5,000 | |
| Cash at bank and in hand | 2,927 | 2,455 | ||
| ( 84,321 ) |
( 86,984 ) |
|||
| ( 77,586 ) |
( 80,551 ) |
|||
| ( 2,631 ) |
( 5,718 ) |
|||
| ( 80,217 ) |
( 86,269 ) |
|||
| 2,927 | 7,455 | |||
| Creditors: Amounts Falling Due Within One Year | 11 | (87,248) | (94,439) | |
| NET CURRENT ASSETS (LIABILITIES) | ||||
| TOTAL ASSETS LESS CURRENT LIABILITIES | ||||
| Creditors: Amounts Falling Due After More Than One Year | 12 | |||
| NET LIABILITIES | ||||
| FUNDS OF THE CHARITY TOTAL FUNDS 14 | ( 80,217 ) |
( 86,269 ) |
||
| Unrestricted Funds | (80,217) | (86,269) | ||
| For the year ending 31 August 2025 the charitable company was entitled to exemption from audit under section 477 of the | ||||
| Companies Act 2006 relating to small companies. |
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
Page 5
Ella Kanthan Trust
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board
Mr Thiyagarajah Ravendrakumar
Trustee 20/05/2026
The notes on pages 7 to 11 form part of these financial statements.
Cash Flow Statement
For The Year Ended 31 August 2025
| Cash flows from financing activities Repayment of bank borrowings Amount withdrawn by directors Cash flows from operating activities Notes Net cash generated from operations 1 Interest paid Net cash generated from operating activities Cash flows from investing activities Purchase of tangible assets |
(3,087) (7,233) 2025 £ 11,950 (108) (1,050) 11,842 |
(3,010) (11,893) 2024 £ 13,401 (184) - 13,217 |
|---|---|---|
Page 6
Ella Kanthan Trust
| Net cash used in financing activities Increase/(decrease) in cash and cash equivalents Cash and cash equivalents at beginning of year Cash and cash equivalents at end of year |
( 10,320 ) |
2 2 ( 14,903 ) |
472 2,455 2,927 |
(1,686) 4,141 |
|---|---|---|---|---|
| 2,455 | ||||
Page 7
Ella Kanthan Trust Notes to the Cash Flow Statement
For The Year Ended 31 August 2025
1. Reconciliation of income to cash generated from operations
| Net income Adjustments for: Interest expense Depreciation of tangible assets Movements in working capital: Decrease in trade and other debtors Increase in trade and other creditors Net cash generated from operations |
2025 £ 6,052 108 748 5,000 42 11,950 |
2024 £ 12,226 184 715 - 276 13,401 |
|---|---|---|
2. Cash and cash equivalents
Cash and cash equivalents, as stated in the Statement of Cash Flows, relates to the following items in the Balance Sheet:
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Cash at bank and in hand | 2,927 | 2,455 |
3. Analysis of changes in net (debt)/funds
| Cash at bank and in hand Debts falling due after more than one year |
As at 1 September 2024 £ 2,455 (5,718) |
Cash flows £ 472 3,087 |
As at 31 August 2025 £ 2,927 (2,631) |
|---|---|---|---|
| (3,263 ) |
3,559 | 296 |
Notes to the Financial Statements For The Year Ended 31 August 2025
1. General Information
Ella Kanthan Trust is a company limited by guarantee, incorporated in England & Wales, registered number 07729789 and registered charity number 1145652. The registered office is Stockingford, Methodist Church, Arbury Road, Stockingford, CV10 7NJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1
Page 8
Ella Kanthan Trust
January 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
The charitable company is a Public Benefit Entity as defined by FRS 102.
2.2. Incoming Resources
Voluntary income received by way of donations and gifts is included in the the SoFA when receivable and only when the Charity has unconditional entitlement to the income.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 10% Reducing balance
Fixtures & Fittings 10% Reducing balance
2.4. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
3. Other Income
| 3.Other Income | ||
|---|---|---|
| 2025 | 2024 | |
| Unrestricted Unrestricted funds | ||
| funds | ||
| £ | £ | |
| Other income | 5,732 | 5,701 |
4. Net Income/(Expenditure)
The net income is stated after charging/(crediting):
Depreciation of tangible fixed assets - owned
2025 2024 £ £ 748 715
Page 9
Ella Kanthan Trust Notes to the Financial Statements (continued) For The Year Ended 31 August 2025
5. Analysis of Expenditure
| 5.Analysis of Expenditure | ||||
|---|---|---|---|---|
| Raising funds Raising funds 6.Support Costs Employee costs Premises expenses 33,868 General administration 3,143 Depreciation Interest payable Employee costs Premises expenses 24,096 General administration 9,104 Depreciation Interest payable 7.Staff Costs Staff costs were as follows: Wages and salaries Other pension costs |
Activities undertaken directly £ 493 |
Support costs (see note 6) £ 66,350 |
2025 Total £ 66,843 2024 Support costs (see note 6) £ 54,616 2025 Raising funds £ 28,483 748 108 2024 Raising funds £ 20,517 715 184 2024 £ 20,101 416 66,350 54,616 20,517 |
|
| 2025 £ 22,683 493 23,176 |
||||
Page 10
Ella Kanthan Trust Notes to the Financial Statements (continued) For The Year Ended 31 August 2025
No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.
8. Average Number of Employees
Average number of employees during the year was: 4 (2024: 4)
| 9. Tangible Assets Plant & Fixtures & Total Machinery Fittings £ Cost As at 1 September 2024 25,312 Additions - As at 31 August 2025 Depreciation As at 1 September 2024 18,879 - 18,879 Provided during the period 643 105 748 As at 31 August 2025 Net Book Value As at 31 August 2025 5,790 As at 1 September 2024 10.Debtors Due within one year Other debtors 11.Creditors: Amounts Falling Due Within One Year Other creditors Taxation and social security Accruals and deferred income 12.Creditors: Amounts Falling Due After More Than One Year Bank loans 25,312 19,522 6,433 |
9. Tangible Assets Plant & Fixtures & Total Machinery Fittings £ Cost As at 1 September 2024 25,312 Additions - As at 31 August 2025 Depreciation As at 1 September 2024 18,879 - 18,879 Provided during the period 643 105 748 As at 31 August 2025 Net Book Value As at 31 August 2025 5,790 As at 1 September 2024 10.Debtors Due within one year Other debtors 11.Creditors: Amounts Falling Due Within One Year Other creditors Taxation and social security Accruals and deferred income 12.Creditors: Amounts Falling Due After More Than One Year Bank loans 25,312 19,522 6,433 |
9. Tangible Assets Plant & Fixtures & Total Machinery Fittings £ Cost As at 1 September 2024 25,312 Additions - As at 31 August 2025 Depreciation As at 1 September 2024 18,879 - 18,879 Provided during the period 643 105 748 As at 31 August 2025 Net Book Value As at 31 August 2025 5,790 As at 1 September 2024 10.Debtors Due within one year Other debtors 11.Creditors: Amounts Falling Due Within One Year Other creditors Taxation and social security Accruals and deferred income 12.Creditors: Amounts Falling Due After More Than One Year Bank loans 25,312 19,522 6,433 |
£ - 1,050 |
£ 25,312 1,050 6,735 2024 £ 5,000 2024 £ 92,205 794 1,440 2024 £ 5,718 26,362 19,627 6,433 94,439 |
|---|---|---|---|---|
| 25,312 | 1,050 | |||
| 748 | ||||
| 19,522 | 105 | |||
| 5,790 | 945 | |||
| 6,433 | - | |||
| 2025 £ - 2025 £ 85,070 1,578 600 2025 £ 2,631 87,248 |
||||
13. Loans
An analysis of the maturity of loans is given below:
2025 2024
Page 11
Ella Kanthan Trust Notes to the Financial Statements (continued) For The Year Ended 31 August 2025
| Amounts falling due between one and five years: Bank loans 14.Movement in Funds As at 1 Unrestricted fundsGeneral: General unrestricted fund Total funds Unrestricted fundsGeneral: General unrestricted fund Total funds |
September 2024 £ (86,269) |
Income £ 72,895 |
£ £ 2,631 5,718 As at 31 Expenditure August 2025 £ £ (66,843) (80,217) As at 31 Expenditure August 2024 £ £ (54,616) (86,269) ( 66,843 ) ( 80,217 ) ( 54,616 ) ( 86,269 ) |
|
|---|---|---|---|---|
| ( 86,269 ) |
72,895 | ( 66,843 ) |
||
| As at 1 September 2023 £ (98,495) |
Income £ 66,842 |
|||
| ( 98,495 ) |
66,842 | ( 54,616 ) |
15. Transactions with Trustees
During the year the expenses reimbursed to the trustees or paid directly to third parties were as follows:
| 2025 | 2024 |
|---|---|
| £ | £ |
16. Related Party Disclosures
17. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 12
Ella Kanthan Trust
Detailed Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 August 2025
| INCOME AND ENDOWMENTS FROM: Charitable Activities: Charitable activities Income from charitable activities Other Other income EXPENDITURE ON: Raising funds Pensions Wages and salaries Trustees' pension - defined benefit schemes Temporary staff Rent Light and heat Water rates Repairs and maintenance Other premises costs Vehicle fuel costs Computer software, consumables and maintenance Computer and IT consumables Insurance Printing and stationery Postage Telecommunications and data costs Accountancy fees Other legal and professional costs Bank charges Charitable donations Sundry expenses Depreciation of plant and machinery Depreciation of fixtures and fittings Bank loan interest NET INCOME |
2025 Total funds £ 67,163 |
2025 Total funds £ 67,163 |
2024 Total funds £ 61,141 |
|
|---|---|---|---|---|
| 67,163 5,732 |
61,141 5,701 |
|||
| 5,732 | 5,701 | |||
| 72,895 (493) (22,683) - (5,800) (17,680) (3,415) (1,285) (1,178) (10,310) (213) (225) (134) - (173) (300) (606) (600) (140) (255) (475) (22) (643) (105) (108) (66,843 ) (66,843 ) 6,052 |
66,842 - (20,101) (416) - (17,000) (403) (700) (1,476) (4,517) (510) - (374) (780) (481) - (603) (600) (4,462) (318) - (976) (715) - (184) (54,616 ) (54,616 ) 12,226 |
|||
| (66,843 ) |
||||
| (66,843 ) |
||||
| 6,052 |
Page 13